Welcome to the State Board of Equalization

Status of Board of Equalization's Proposed Rules & Regulations

Property Tax Rules I Sales and Use Tax Regulations I Special Taxes Regulations I Regulations Archive

As of May 9, 2012

The State Board of Equalization adopts, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. The following-listed regulations are currently in the process of adoption, amendment, or repeal.

Questions regarding these regulations you may call, fax or e-mail:

Register online to receive announcement of proposed regulatory change.

2012 Rulemaking Calendar

Reg. No. Title Public Hearing Current Status
462.040 Change in Ownership – Joint Tenancies   03/21/12 – Board Referred to Interested Parties
1618 United States Government Supply Contracts 06/26–28/12 04/20/12 – Interested Parties Notice Published
1684 Collection of Use Tax by Retailers 05/30–31/12 04/06/12 – Interested Parties Notice Published
1685.5 Calculation of Estimated Use Tax – Use Tax Table (2012) 03/20/12 05/01/12 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 05/31/12.
6001 Conflict of Interest 05/25/11 06/21/11 – Submitted to Fair Political Practices Commission for approval

* Because of common issues, these regulations will be considered by the Board together in one public meeting.

Link to the "Rulemaking Process".